| 基于“改革”视角下对营业税改增值税问题的研究 |
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| 引用本文： | 罗梦悦.基于“改革”视角下对营业税改增值税问题的研究[J].科技广场,2014(8):169-173. |
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| 作者姓名： | 罗梦悦 |
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| 作者单位： | 东华理工大学研究生院,江西南昌,330013 |
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| 摘 要： | 我国营业税改征增值税正在如火如荼的进行,此次改革是我国税务体制的又一次重大变革,同时也是我国"十二五"规划中经济体制改革中关键性的一步。本文主要从营业税改增值税的必要性、优缺点及其产生的影响进行粗略的分析,并且就其所产生的问题提出了相应的对策。
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| 关 键 词： | 营业税 改征 增值税 |
Study on the Changes from Business Tax to VAT from the Perspective of the "Reform" |
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| Luo Mengyue.Study on the Changes from Business Tax to VAT from the Perspective of the "Reform"[J].Science Mosaic,2014(8):169-173. |
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| Authors: | Luo Mengyue |
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| Institution: | Luo Mengyue( Graduate School, East China Institue of Technology, Jiangxi Nanchang 330013 ) |
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| Abstract: | Our business tax VAT is in full swing, this reform is another major change in our tax system, but also a key step in China＇s ＂Twelfth Five-Year Plan＂ of economic reform. This article mainly from the necessity of business tax reform VAT, strengths and weaknesses and the impact it produces a rough analysis, and on the issues raised it generates the corresponding countermeasures. |
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| Keywords: | Business Tax Reform VAT |
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